Taxation of Chargeable Gains Act 1992 section 6

Other special cases

Section 6 addresses specific categories of individuals who may be UK resident but whose chargeable gains are subject to special treatment, particularly those with overseas connections such as split-year treatment, temporary non-residence, and certain internationally mobile individuals.

• Where a tax year is split into a UK part and an overseas part under statutory residence rules, gains arising in the overseas part are generally not chargeable to UK capital gains tax, subject to certain exceptions.
• Individuals who become temporarily non-resident may still be taxed on gains that accrued during their period of UK residence when they return to the UK.
• Special provisions apply to internationally mobile individuals, ensuring that gains connected with periods of UK residence are appropriately charged while those attributable to non-UK periods may be excluded.
• The detailed rules governing these special cases are set out in further schedules and provisions of the Act, which were updated by the Finance Act 2019.

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